Introduction to CBL reporting

Since 2011, and with an increase of scope in 2014, many entities have to report on a monthly basis to the Central Bank of Luxembourg. For the uninitiated, it may be complicated to navigate through the codifications and terminologies to be used. In order to fill-in and file accurate reports, mastering the above-mentioned rules are essential.

Classroom based: 650.00 €
Webinar: 400 €

Classroom based: 4h
Webinar: 3h

Language: English

Number of participants: max. 15


By the end of this course, participants will be able to:

  • Better understand the background of the Central Bank of Luxembourg reporting and why companies have such an obligation;
  • Understand all the codes used for the classification, the accounting framework to be used or how to properly split the information in the trial balance to ensure a good reporting;
  • Prepare CBL reports after participating to a practical case and share experience with the instructor on a simple holding company.


I. Origin and objectives of CBL reports for financial companies
I.1 European framework
I.2 Luxembourg framework

II. Scope of CBL reports
II.1 Which financial companies are in the scope?
II.2 Exclusion rules

III. Focus on S.b.S and S.2.16 CBL reports
III.1 Security by Security report («S.b.S»)
III.2 S.2.16 report

IV. Practical cases
IV.1 Preparation of S.b.S
IV.2 Preparation of S.2.16

Target audience

All practitioners involved in the preparation / review of CBL reports, either beginners or more experienced people willing to improve their knowledge on specific treatments.

Our lead experts

This training is coordinated by Alexandre Leleux and animated by Grégory Beauchesne.

​Alexandre is a partner of our ECF practice, active in the accounting and tax compliance of International Tax Structures, Operational companies, Real Estate and Private Equity sector. He has over 16 years of experience in audit and accounting.
His primary area of expertise is the preparation of financial statement under Lux GAAP, conversion from GAAP to GAAP and preparing various reporting (CSSF, BCL,...) to ensure the accounting compliance of operational companies, management companies and international and private equity structures.
He is also the head of the Lux GAAP technical team of PwC Luxembourg advising multinational clients on the accounting queries from tax, audit and advisory departments of PwC Luxembourg and other PwC offices.
He is also member of the editorial Board of ACE, an accounting, tax  and audit professional magazine in Luxembourg.

​After 4 years as auditor in Real Estate sector, Grégory is now manager in the tax management and accounting services department where he is specialised in the preparation of financial statements and tax returns of international structures and operational companies.
Grégory is also member of Accounting Technical Team- Lux GAAP at PwC Luxembourg, where he deals on day to day basis with accounting technical issues.

Contact us

Contact details

PwC's Academy, Crystal Park Building, PwC Luxembourg

Tel: +352 49 48 48 4040

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